The October 1, 2019, records of ABM Communications include these accounts: D e b it Credit Accounts Receivable 225,000 Allowance for Uncollectible Accounts 8,500 At yea rend, the company ages its receivables and adjusts the balance in Allowance for Uncollectible Accounts to correspond to the aging schedule. During the last quarter of 2019, the company completed the following selected transactions: 2019: . Nov. 30: Wrote off as uncollectible the $1,100 account receivable from MSM Carpets and the $600 account receivable from Blaze Antiques. . Dec. 31: One of its customers, Poplar Ltd., agreed to sign a 60day note receivable to replace the $1,500 accounts receivable due on that day. . Dec. 31: Adjusted the Allowance for Uncollectible Accounts, and recorded Bad Debt Expense at yea r-end, based on the aging of receivables. which follows. Total Balance 030 Days 3160 Days 6190 Days Over 90 Days $230,000 $150,000 $40,000 $14,000 $26,000 Estimated Uncollectible: 0.20% 0.50% 5.00% 30.00% Requirements: 1. What is the amount for bad debt expense for 2019? 2. What is the accounts receivable on December 31, 2019